9911796707
TMI Blog2014 (11) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. MA, for the Appellant. None, for the Respondent. ORDER Learned counsel submits that in the agreement entered into by the appellant with NHAI, the entire amount charged by the appellant for the services rendered was paid by NHAI and service tax element which was shown separately was also paid. She submits that Tax Deducted at Source (TDS) paid by NHAI beyond the gross amount charged by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tectives and Security Services - 2010 (19) S.T.R. 414 (Tri.-Ahmd.) though cited before the Tribunal were not discussed. Today, when we consider the decisions in the case of Louis Berger International (supra), it was found that this order is a final order and there a clear view has been given stating that TDS has to be considered as an amount payable to income tax department on behalf of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income earned. Therefore, once the tax paid by the service recipient as TDS to the income tax department is claimed as a deduction, it forms part of the income by the assessee. Once the assessee or appellant shows the amount deducted as TDS and deducts it from the amount of tax payable, such tax deduction claimed would automatically become part of the total income earned. What is an income earned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... precedent decision (to which one of the Members of the present Bench was also a party). Therefore, we do not see any prima facie case on merit in favour of the appellant. The total amount payable is Rs. 3,85,930/- for the period from April 2007 to March 2009. The issue is covered by two show-cause notices. In our opinion, at least the entire amount of tax has to be deposited to hear the appeal as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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